CHAPTER 191
Income Tax
191.01    Purpose.
191.02   Definitions.
191.03   Imposition of tax.
191.04   Effective date.
191.05   Return and payment of tax.
191.06   Collection at source.
191.07   Declarations.
191.08   Duties of Tax Commissioner.
191.09   Investigative powers of Tax Commissioner; penalty for divulging confidential information.
191.10   Interest and penalties on unpaid taxes; late filing penalty.
191.11   Collection of unpaid taxes and refunds of overpayments.
191.12   Violations; penalty.
191.13   Board of Review.
191.14   Credit for tax paid to other municipalities or Joint Economic Development  Districts.
191.15   Rental and leased property.
191.16   Allocation of funds.
191.17   Saving clause.
191.18   Collection of tax after termination of chapter.
191.19   Rules and regulations.
191.99   Penalty.
CROSS REFERENCES
         Payroll deductions - see Ohio R .C. 9.42
         Municipal income taxes - see Ohio R.C. Ch. 718
         State income tax - see Ohio R.C. Ch. 5747